HB 1073 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for shelter animal adoption tax credit; and establishing the Shelter Animal Adoption Tax Credit Program.

PRINTER'S NO.   1172

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1073
                                                  Session of
                                                    2025

     INTRODUCED BY MALAGARI, GIRAL, McNEILL, CONKLIN, HILL-EVANS,
        KHAN, HOHENSTEIN, HOWARD, GUENST, CIRESI, SANCHEZ,
        SHUSTERMAN, FREEMAN, ISAACSON, OTTEN, CERRATO AND GREEN,
        MARCH 31, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 31, 2025


                                       AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," providing for shelter animal adoption tax credit;
11      and establishing the Shelter Animal Adoption Tax Credit
12      Program.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.     The act of March 4, 1971 (P.L.6, No.2), known as
16   the Tax Reform Code of 1971, is amended by adding an article to
17   read:
18                              ARTICLE XVIII-I
19                     SHELTER ANIMAL ADOPTION TAX CREDIT
20   Section 1801-I.    Definitions.
21      The following words and phrases when used in this article
22   shall have the meanings given to them in this section unless the
 1   context clearly indicates otherwise:
 2      "Department."     The Department of Revenue of the Commonwealth.
 3      "Shelter animal."     A cat or dog placed in a pound, shelter,
 4   society for the prevention of cruelty to animals, humane society
 5   or rescue association.
 6      "Tax credit."     The shelter animal adoption tax credit
 7   established under this article.
 8      "Taxpayer."     An individual subject to tax under Article III
 9   who adopts a shelter animal.
10   Section 1802-I.    Shelter Animal Adoption Tax Credit Program.
11      (a)     Establishment.--The Shelter Animal Adoption Tax Credit
12   Program is established to encourage the adoption of shelter
13   animals.
14      (b)     Maximum amount.--
15            (1)   A taxpayer may claim a tax credit of $100 per
16      adopted shelter animal.
17            (2)   A taxpayer may claim a tax credit for a maximum of
18      three shelter animals per taxable year, provided that keeping
19      the shelter animal is not in violation of any applicable
20      provisions of Federal, State or local law.
21   Section 1803-I.    Application process.
22      A taxpayer may claim the tax credit on the tax return filed
23   under Article III and shall include with the tax return all of
24   the following:
25            (1)   Proof that the shelter animal has been spayed or
26      neutered.
27            (2)   Proof of adoption of the shelter animal during the
28      qualifying taxable year.
29   Section 1804-I.    Tax credits.
30      (a)     Applicable taxes.--A taxpayer may apply the tax credit

20250HB1073PN1172                      - 2 -
1   to taxes imposed under Article III.
2      (b)   Taxable year.--The tax credit shall be allowed with
3   respect to the taxable year, commencing after the effective date
4   of this section, in which the shelter animal is adopted.
5   Section 1805-I.    Carry back and refund.
6      A taxpayer may not carry back, obtain a refund of, sell or
7   assign an unused tax credit.
8      Section 2.     This act shall take effect in 60 days.




20250HB1073PN1172                   - 3 -